CODE 90548 ACADEMIC YEAR 2022/2023 CREDITS 9 cfu anno 1 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07 LANGUAGE Italian TEACHING LOCATION GENOVA SEMESTER 1° Semester TEACHING MATERIALS AULAWEB OVERVIEW This course is the advanced learning of managerial accounting systems. It aims to teach planning, controlling and reporting instruments for both operational activity in the short term and strategic planning in the long term. AIMS AND CONTENT LEARNING OUTCOMES This course aims to study the managerial accounting system, deals with both traditional instruments and innovative methods emerging during the latest years, such as Activity Based Costing. The course program is organized in three sections. Section One regards cost analysis, cost behavior and managerial decisions. Section Two addresses performance measurement through Critical Success Factors and Key Performance Indicators. Section Three studies the techniques for providing information for long range planning, such as Balanced Scorecard an Business Plan. The course includes several exercises, empirical applications and business case analysis. TEACHING METHODS Theoretical lessons, exercises, case analysis, reading of business reports. SYLLABUS/CONTENT Managerial accounting systems: origins and evolution Cost accounting and analysis The Break-even point analysis Full costing and direct costing Budgeting Managerial reporting Long range strategic planning TEACHERS AND EXAM BOARD RENATA DAMERI Ricevimento: Tuesday 9:30 Exam Board RENATA DAMERI (President) PAOLA RAMASSA LESSONS LESSONS START II semester Class schedule The timetable for this course is available here: Portale EasyAcademy EXAMS EXAM DESCRIPTION Written exam Exam schedule Data appello Orario Luogo Degree type Note 09/01/2023 11:00 GENOVA Scritto 23/01/2023 11:00 GENOVA Scritto 06/02/2023 11:00 GENOVA Scritto 05/06/2023 11:00 GENOVA Scritto 19/06/2023 11:00 GENOVA Scritto 10/07/2023 11:00 GENOVA Scritto 11/09/2023 11:00 GENOVA Scritto